GMAT Critical Reasoning (CR) | Re: *700* In the 18th and 19th centuries, it was believed

Hi experts,
I get stuck between (B) and (C).
(C) tells us that people are will to spend money on urban waterfront.However,this doesn't mean the developers will reap profit as it may cost a lot to improve such areas.
Whereas (B) says something about the tax incentives.Such benefits may reduce the cost of development but still,these benefits don't ensure the profit.
Did I miss anything?

Thanks

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